Any suggestions on how to display the list of tests not performed when you know which ones have?

I am trying to build a report from Smartsheet that shows the UAT test scripts yet to be tested. We have a defined list of tests, and a list of which have been performed and by which entity. Is there a smart way of listing those not tested by each entity?

I have been puzzling this with a colleague and we have drawn a blank, we can create a countif, but want the descriptions and test numbers, not the amount that have not been tested,

Any suggestions most welcome.

Code is the Test Code, and Functional area is the test area. Testers location is the entity we are wanting trace. We have a list of all the test codes, so would need to extract the tested codes from these.

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